US LLC Compliance Calendar for Non-Residents: Deadlines Month by Month (2027)

A US LLC compliance calendar keeps your company in good standing and helps you avoid late fees, lost filings and surprise notices. For an LLC owned from India, the dates come from several places: the IRS, your state, any states where you sell, your registered agent and your Indian filings. This guide pulls them into one calendar, with examples from popular states and a checklist you can copy.

US LLC compliance calendar: the big picture

Your LLC may have duties in six areas:

• Federal. A foreign-owned single-member LLC generally files Form 5472 with a pro forma Form 1120 each year.
• State. Most states require an annual report, annual fee or franchise tax. Dates and fees differ by state.
• Registered agent. Your agent's service renews every year, and the state record must stay current.
• Sales tax. If you sell in the US, you may have registration and filing dates.
• Contractors and forms. You may need to collect and renew tax forms such as the W-8BEN.
• India. Your own income tax return and any foreign-company reporting have separate deadlines.

Every date below is an example. Your dates depend on your tax year, your state and your business, so confirm them with the state, the IRS and a tax professional.

Step 1: build your own dates first

Before you read the quarters below, write down:

1. Your formation date. Many state reports are due in your anniversary month.
2. Your state's annual report or fee deadline.
3. Your registered agent renewal date.
4. Your tax year-end. Most small LLCs use December 31.
5. Your W-8BEN dates, if you collect them from contractors.
6. Any states where you have sales tax registrations.

Put each one in your phone calendar with a reminder 30 days ahead.

US LLC compliance calendar: January to March

• Close the books for the year. Reconcile bank accounts and review owner transactions such as contributions, distributions and loans. See bookkeeping for a US LLC.
• Gather your federal return information. Start preparing Form 5472 and the pro forma Form 1120 early. See 5472 and 1120 for foreign-owned LLCs.
• State filings with early deadlines. Examples: the Michigan LLC annual statement is due February 15 (guide), and the Florida annual report window opens January 1 (guide).
• Sales tax. File any quarterly or annual returns that fall due, and review your sales by state. See US sales tax for Indian sellers.

US LLC compliance calendar: April to June

• April 15: federal filing deadline for calendar-year LLCs. If you need more time, you can request an extension, which moves the date but not your preparation work. See Form 7004 for foreign-owned LLCs.
• April 15: some state reports. Examples: Maryland (guide) and North Carolina (guide).
• May 1: Florida annual report deadline, with a $138.75 fee and a late fee if you miss it (guide).
• May 15: Texas franchise tax report (guide).
• June 1: Delaware LLC franchise tax, now $400 (guide).
• Anniversary-month reports. If your LLC was formed in April, May or June, check your state's annual report. See the Wyoming LLC annual report as an example.

US LLC compliance calendar: July to September

• Indian income tax return. Many individual filers face a July 31 deadline, though dates can change. Ask your Indian CA, and make sure your US LLC figures are ready.
• Mid-year review. Check your owner transactions, your sales by state and your contractor payments. See paying Indian contractors.
• Registered agent renewals that fall in these months. If you are unhappy with your provider, see how to change registered agent.
• Anniversary-month reports for LLCs formed in July, August or September. Examples: the Virginia annual registration fee (guide).
• Sales tax filings for the quarter.

US LLC compliance calendar: October to December

• October 15: extended federal deadline, if you filed an extension on time.
• December 31: Indian foreign-company reporting. Under FEMA rules, an Indian resident with an overseas company may have annual reporting due by December 31. See ODI compliance for a US LLC from India and confirm with a professional.
• Year-end planning. Decide how and when to take money out of the LLC, document any loans, and keep invoices and proof of payment. See how to transfer money from a US LLC to India.
• W-8BEN renewals. Forms generally expire after three years, so renew contractor forms before they lapse.
• Anniversary-month reports for LLCs formed in October, November or December. Examples: the New York biennial report (guide).

Compliance dates that depend on your state

Some states do not follow the calendar above. A few examples from our guides:

• Some states have no annual report at all. See New Mexico LLC for non-residents.
• Some have an annual list plus a business licence renewal. See Nevada LLC for non-residents.
• Some have a periodic report. See Colorado LLC for non-residents.
• Some require publication or other one-time steps at formation. See Arizona LLC for non-residents.

For the full picture of what each state costs to maintain, read the cost to maintain a Wyoming LLC from India and the best state to form an LLC from India.

A simple monthly checklist

1. Reconcile your bank accounts.
2. Record all owner transactions.
3. Check for new sales tax obligations.
4. Check your calendar for the next 60 days.
5. Open and respond to any state or IRS mail forwarded by your registered agent.
6. Save invoices, forms and filing confirmations.

Mistakes to avoid

• Assuming a state with no annual report means no filings at all. Federal and Indian duties still apply.
• Treating the extension date as the preparation deadline.
• Missing a state report because the notice went to your registered agent's address.
• Forgetting to renew contractor forms and registered agent service.
• Letting sales tax duties build up unnoticed.
• Ignoring Indian reporting dates.
• Using last year's dates without checking for changes.

How FormLLC can help

FormLLC helps Indian founders form US LLCs and stay compliant year after year, including annual reports, registered agent service and filings. If you want help building a US LLC compliance calendar for your company, book a free consultation.

*This article is for general information only. Deadlines, fees and rules change, and the dates above are examples. FormLLC is a business formation and compliance services provider, not a law firm, and does not provide legal or tax advice. Speak to a qualified tax professional about your situation.*